[2014] UKUT 0307 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

Mrs Justice Proudman DBE

Decision released 07 July 2014

Value added tax – Missing trader inter-community fraud, contra-trading, whether the appellant knew or should have known that the transactions were connected to fraudulent evasion of VAT – Did the FTT apply the right test? – Yes – Appeal dismissed.

  

  

  Vivienne Tanchel instructed by Litigaid Law, solicitors, appeared for the Appellant

  Jeremy Benson QC and Joshua Shields instructed by the General Counsel and Solicitor to HM Revenue and Customs, appeared for the Respondents

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